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"id": 355687,
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"type": "speech",
"speaker_name": "Hon. Makenga",
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"speaker": {
"id": 1650,
"legal_name": "Richard Makenga Katemi",
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"content": "Hon. Temporary Deputy Speaker, Sir, I understand very well that the money is deducted from the employees and it is remitted by the employers. My point is that an employer may delay in remitting the deductions by a day and by the time he goes to pay, he is penalized for not paying on the due date. Therefore, the penalty is not only imposed on defaulting but also on the time when the remittance is made. Sometimes it may be because the date is falling on a weekend or there might be a reason, but you end up paying Kshs100,000 as a penalty because of failing to remit the money within a particular day. I feel that the 500 per cent penalty is high and should be reduced to 25 per cent, so that in case an employer or a contributor is unable to pay, then the 25 per cent is not very punitive. The 500 per cent penalty is also a window for corruption. It"
}